PREDICTION OF TAX AVOIDANCE BEHAVIOR AMONG TRANSPORTATION AND LOGISTIC SECTOR FIRMS IN BRAZIL

International Journal of Advanced Economics

View Publication Info
 
 
Field Value
 
Title PREDICTION OF TAX AVOIDANCE BEHAVIOR AMONG TRANSPORTATION AND LOGISTIC SECTOR FIRMS IN BRAZIL
 
Creator Kalil, Nelson
 
Subject Tax Avoidance
Corporate Mechanism
Audit
Transportation
Logistic
Brazil
 
Description The study was focused towards investigation of corporate mechanisms on tax avoidance behavior of corporations. The study objective was to measure the effects of corporate governance mechanism on tax avoidance behavior of rims. Sector wise, the study focused on transportation and logistic sector in Brazil. The methodology was quantitative and data was from 2012 to 2017 from 18 selected firms listed in the stock exchange. Regression analysis is used for testing the hypothesis. The indicator of corporate governance included independent commissioner, managerial ownership, institutional ownership, size of directors, audit committee, liquidity, and company size. Findings shows that there is significant negative effects of institutional ownership and audit committee on firm tax avoidance behavior. These findings imply that there must be a strong audit committee and institutional ownership in order to avoid negative financial behavior by corporates in this particular sector.
 
Publisher International Journal of Advanced Economics
 
Date 2020-06-22
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://fepbl.com/index.php/ijae/article/view/53
 
Source International Journal of Advanced Economics; Vol. 1 No. 2 (2019); 55-60
2707-2142
2707-2134
 
Language eng
 
Relation http://fepbl.com/index.php/ijae/article/view/53/260
 
Rights Copyright (c) 2019 Nelson Kalil
https://creativecommons.org/licenses/by-nc/4.0
 

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